SCHEDULES

SCHEDULE 8 U.K. Employee share schemes

PART 2 U.K. SAYE option schemes

Other amendments: ITEPA 2003, Part 4 of FA 2004, ITTOIA 2005 and CTA 2009 U.K.

136 (1) Section 554E (exclusions under Part 7A) is amended as follows. U.K.

(2) In subsection (1)(b) for “an approved” substitute “ a Schedule 3 ”.

(3) In subsection (3)(a)(ii) and (b)(ii) for the first “an approved” substitute “ a Schedule 3 ”.

(4) In subsection (4)(a) and (b) for the second “approved” substitute “ Schedule 3 ”.